There is a newer version of the Maine Revised Statutes
2013 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 815: PARTNERS AND PARTNERSHIPS
36 §5190. Entity not taxable
ME Rev Stat § 5190 (2013 through 126th 1st Sp Sess) What's This?
Part 8: INCOME TAXES
5190. Entity not taxable
A partnership as such shall not be subject to the tax imposed by this Part. Persons carrying on business as partners shall be liable for the tax imposed by this Part only in their separate or individual capacities. [P&SL 1969, c. 154, F (NEW).]
SECTION HISTORY
P&SL 1969, c. 154, F1 (NEW).
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